Many studies stress the importance of understanding actions within sustainable development to prevent risks brought by companies. Environment, social factors, corporate governance (ESG) as well as reputation are even more important risk factors. In turn, companies can take corporate social responsibility (CSR) actions to avoid ESG and reputational risk. The aim of the article is to analyze the role of CSR in risk mitigation. The study includes content analysis of integrated reports in terms of reporting information on both risk and CSR activities such as stakeholder engagement or environmental policy. The companies most often indicate governmental risk, followed by social risk. The most common CSR actions are those related to social impact. Despite the fact that the analyzed database of over 120 integrated reports is not fully homogeneous, the conducted research shows a statistically important correlation in categorization of risks and CSR actions. Both statistical analysis and analysis of the content of reports confirms that companies identify their ESG and reputational risks and use CSR actions to mitigate them.

中文翻译：

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在综合报告中应用企业社会责任 (CSR) 行动以减轻环境、社会、公司治理 (ESG) 和声誉风险

许多研究强调了解可持续发展中的行动以防止公司带来的风险的重要性。环境、社会因素、公司治理 (ESG) 以及声誉是更重要的风险因素。反过来，公司可以采取企业社会责任 (CSR) 行动来避免 ESG 和声誉风险。本文的目的是分析企业社会责任在风险缓解中的作用。该研究包括综合报告的内容分析，涉及风险和企业社会责任活动（如利益相关者参与或环境政策）的报告信息。这些公司最常表示政府风险，其次是社会风险。最常见的企业社会责任行动是与社会影响相关的行动。尽管 120 多份综合报告的分析数据库并不完全同质，所进行的研究表明，在风险分类和企业社会责任行动方面存在统计上的重要相关性。对报告内容的统计分析和分析都证实了公司识别其 ESG 和声誉风险并使用 CSR 行动来减轻这些风险。